<div class="chunk-title">Sec. 38-21. - Collection.</div>
<div class="chunk-content">
            <p class="p0">
               Every operator of a business subject to the tax levied under this article shall, on
               and after the effective date of the levy of the tax, collect the tax. This tax shall
               be collected as part of the charge for furnishing a taxable accommodation. The tax
               shall be stated and charged separately from the sales records, and shall be paid by
               the purchaser to the operator of the business as trustee for and on account of the
               county. The tax shall be added to the sales price and shall be passed on to the purchaser
               instead of being borne by the operator of the business. The county shall design, print
               and furnish to all appropriate businesses and persons in the county the necessary
               forms for filing returns and instructions to ensure the full collection of the tax.
               
            </p>
            <p class="historynote0">
               (Ord. No. 31, Â§ (b), 5-18-1992)
               
            </p></div>